The following expenditures and receipts are related to land, land improvements, and buildings acquired for use in a business enterprise. The receipts are enclosed in parantheses.

(a)	money borrowed to pay contractor (signed a note)	$(286,700)
(b)	payment for construction from note proceeds	286,700
(c)	cost of land fill and clearing	11,670
(d)	Delinquent real estate taxes on property assumed by purchaser	8,900
(e)	Premium on 6-month insurance policy during construction	9,060
(f)	refund of 1 month insurance premium because contruction completed early	(1,510)
(g)	Architect's fee on building	27,090
(h)	cost of real estate purchased as a plant site (land $209,800 and building $55,800)	265,600
(i)	commission fee paid to real estate agency	9,710
(j)	installation of fences around property	4,190
(k)	cost of razing and removing building	9,920
(L)	proceeds from salvage of demolished building	(5,070)
(m)	interest paid during construction on money borrowed for construction	12,120
(n)	cost of parking lots and driveways	17,560
(o)	cost of trees and shrubbery planted (permanent in nature)	14,770
(p)	excavations costs for new building	3,030

Identify each item by letter and list the items in columnar form, using the heading shown below. All receipt amounts should be reported in parantheses. For any amounts entered in the 'Other Accounts' column, also indicate the account title. (if no entry is required, select 'no entry'). (enter recepits amounts using either a negative sign or parantheses).

Item	Land $	Land Improvements $	Building $	Other accounts $	Fill In From Word Bank Below
a
b
c
d
e
f
g
h
i
j
k
l
m
n
o
p

Word Bank:

• Accounts Payable
• Accumulated Depreciation-Buildings
• Accumulated Depreciation-Equipment
• Accumulated Depreciation-Machinery
• Accumulated Depreciation-Trucks
• Buildings
• Cash
• Computers
• Common Stock
• Contribution Expense
• Contribution Revenue
• Cost of Goods Sold
• Depreciation Expense
• Direct Labor
• Discount on Notes Payable
• Equipment
• Factory Overhead
• Forklift
• Furniture
• Gain on Disposal of Buildings
• Gain on Disposal of Equipment
• Gain on Disposal of Machinery
• Gain on Disposal of Trucks
• Gain on Disposal of Plant Assets
• Insurance Expense
• Interest Expense
• Interest Payable
• Interest Revenue
• Inventory
• Land
• Land Improvements
• Loss on Disposal of Buildings
• Loss on Disposal of Equipment
• Loss on Disposal of Machinery
• Loss on Disposal of Trucks
• Machinery
• Maintenance and Repairs Expense
• Materials
• No Entry
• Notes Payable
• Organization Expense
• Paid-in Capital in Excess of Par - Common Stock
• Prepaid Insurance
• Retained Earnings
• Salaries and Wages Expense
• Sales Revenue
• Trading Securities
• Trucks

Please clearly show and explain your work. Please fill it in the exact form chart that I included above. Thank you